Konyana $($Pty$)$ Ltd $("$Konyana$")$ is a company that raises, slaughters, and sells lamb meat to the butcheries in and around Soweto in Gauteng. Konyana is a family$-$owned business which was started by the Mohlakeng family in $1999.$ The financial year$-$end is $31$ August each year. The meat production process of Konyana products follows a joint process, and therefore, joint costing is used to cost the lamb meat products. The products undergo further processing after a split$-$off point. The joint costs are allocated using the physical measures method. The lamb meat products are the Forequarter, Hindquarter, and Loin. The Forequarter: the neck, shoulder, front legs, and the ribs up to the shoulder blade. The Hindquarter: the rear legs and hip. The Loin: part between hipbone and last rib. The financial information for the month of August $2024$ is as follows: Joint Products: In August, the products were manufactured at a total joint cost of R$5800000.$ Further processing of joint products: Sales $($neither opening nor closing inventory is kept$)$: By$-$Product: The residual products, namely the hide, intestines, and wool are the by$-$products. These products have a regular market. For the month of August, the net realisable value of these by$-$products was R$800000.$